HELLMA BENELUX: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HELLMA BENELUX
Largest movements
- Cash -€49,172
down €49,172 (-34.0%), from €144,753 to €95,581
mainly Contributions, distributions and other (-€53,206) and Other debts (-€28,402)
- Receivables within one year +€23,733
up €23,733 (+10.3%), from €229,900 to €253,633
of which Trade receivables: +€20,338
- Stocks and contracts +€6,869
up €6,869 (+13.6%), from €50,348 to €57,218
- Tangible fixed assets -€4,714
down €4,714 (-78.8%), from €5,980 to €1,266
of which Furniture and vehicles: -€4,714
- Other debts -€28,402
down €28,402 (-34.8%), from €81,607 to €53,206
- Reserves +€17,009
up €17,009 (+11.5%), from €147,351 to €164,360
- Tax, wage and social debts -€5,916
down €5,916 (-19.9%), from €29,738 to €23,822
of which Taxes: -€11,823
- Trade debts -€5,431
down €5,431 (-3.5%), from €155,563 to €150,133
- Staff costs +€32,266
up €32,266 (+35.9%), from €89,908 to €122,175
- Taxes -€8,072
down €8,072 (-23.1%), from €35,012 to €26,941
- Gross operating margin -€4,701
down €4,701 (-2.0%), from €229,818 to €225,117
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,914 | €410,163 | -€22,750 | -5.3% |
| Fixed assets | 21/28 | €5,980 | €1,266 | -€4,714 | -78.8% |
| Tangible fixed assets | 22/27 | €5,980 | €1,266 | -€4,714 | -78.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €5,980 | €1,266 | -€4,714 | -78.8% |
| Current assets | 29/58 | €426,934 | €408,898 | -€18,036 | -4.2% |
| Stocks and contracts in progress | 3 | €50,348 | €57,218 | +€6,869 | +13.6% |
| Stocks | 30/36 | €50,348 | €57,218 | +€6,869 | +13.6% |
| Amounts receivable within one year | 40/41 | €229,900 | €253,633 | +€23,733 | +10.3% |
| Trade receivables | 40 | €225,119 | €245,457 | +€20,338 | +9.0% |
| Other amounts receivable | 41 | €4,780 | €8,176 | +€3,395 | +71.0% |
| Cash at bank and in hand | 54/58 | €144,753 | €95,581 | -€49,172 | -34.0% |
| Deferred charges and accrued income | 490/1 | €1,932 | €2,466 | +€534 | +27.6% |
| Total equity and liabilities | 10/49 | €432,914 | €410,163 | -€22,750 | -5.3% |
| Equity | 10/15 | €165,951 | €182,960 | +€17,009 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,351 | €164,360 | +€17,009 | +11.5% |
| Distributable reserves | 133 | €147,351 | €164,360 | +€17,009 | +11.5% |
| Provisions and deferred taxes | 16 | €54 | €42 | -€12 | -21.6% |
| Provisions for liabilities and charges | 160/5 | €54 | €42 | -€12 | -21.6% |
| Pensions and similar obligations | 160 | €54 | €42 | -€12 | -21.6% |
| Amounts payable | 17/49 | €266,909 | €227,161 | -€39,748 | -14.9% |
| Amounts payable within one year | 42/48 | €266,909 | €227,161 | -€39,748 | -14.9% |
| Trade debts | 44 | €155,563 | €150,133 | -€5,431 | -3.5% |
| Suppliers | 440/4 | €155,563 | €150,133 | -€5,431 | -3.5% |
| Taxes, remuneration and social security | 45 | €29,738 | €23,822 | -€5,916 | -19.9% |
| Taxes | 450/3 | €20,632 | €8,809 | -€11,823 | -57.3% |
| Remuneration and social security | 454/9 | €9,106 | €15,014 | +€5,907 | +64.9% |
| Other amounts payable | 47/48 | €81,607 | €53,206 | -€28,402 | -34.8% |
| Remuneration, social security and pensions | 62 | €89,908 | €122,175 | +€32,266 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,714 | €4,714 | +€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €54 | -€12 | -€65 | |
| Other operating charges | 640/8 | €954 | €920 | -€34 | -3.6% |
| Gross operating margin | 9900 | €229,818 | €225,117 | -€4,701 | -2.0% |
| Operating profit (loss) | 9901 | €134,188 | €97,320 | -€36,868 | -27.5% |
| Financial income | 75/76B | €51 | €0 | -€51 | -99.3% |
| Recurring financial income | 75 | €51 | €0 | -€51 | -99.3% |
| Financial charges | 65/66B | €169 | €164 | -€5 | -2.9% |
| Recurring financial charges | 65 | €169 | €164 | -€5 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €134,070 | €97,156 | -€36,914 | -27.5% |
| Income taxes | 67/77 | €35,012 | €26,941 | -€8,072 | -23.1% |
| Profit (loss) for the period | 9904 | €99,058 | €70,215 | -€28,843 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99,058 | €70,215 | -€28,843 | -29.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.